AGA Publishes 2013 Federal CFO Survey Results

CFOs: Something's Gotta Give

Survey on federal financial executives shows struggle to achieve results in the face of increasing requirements and a demoralized workforce

Continuing to provide adequate services in the face of unprecedented across-the-board cuts; a declining, dispirited workforce; and growing financial and other management requirements is the top concern of federal Chief Financial Officers (CFOs), according to the 18th annual Federal CFO Survey conducted by the Association of Government Accountants (AGA) in partnership with Grant Thornton LLP.

CFOs crave a clear and consistent framework that helps them set priorities and accomplish goals important to their leadership. Unless a new, focused management agenda is put in place, CFOs fear they can't continue to meet growing requirements in the face of extraordinary challenges.

When asked about their greatest challenges, almost a third of financial executives interviewed and a quarter of those who responded on-line said the services they provide are at risk in the face of growing requirements and declining resources, including people. "Government needs to adjust expectations based on the funding it has. Government can do all the old jobs poorly, or it can do the new jobs well," noted AGA Executive Director, Relmond Van Daniker. He continued, "CFOs cited many serious short- and long-term challenges. However, they are in a position to lead their agencies and the government as a whole to sustainable solutions to these challenges."

Other findings of the survey illuminated the challenges facing CFOs. They met the data quality and reporting challenges of the Recovery Act, but they do not see lasting benefits from those transparency efforts. Internal control activities produce benefits, but their application appears focused on financial reporting rather than program performance. CFOs embraced major Administration initiatives like the Campaign to Cut Waste and Reducing Improper Payments, but because they have to implement the mother-of-all across the board cuts, more mature cost management is lacking.

AGA and Grant Thornton conducted in-person interviews with more than 100 U.S. federal financial leaders and senior leaders of oversight groups such as the Office of Management and Budget (OMB). Approximately half of these interviewees had job titles of CFO or Deputy CFO; others were direct reports or other financial executives. Almost 200 other federal financial leaders participated in an online survey. Both online and in-person survey instruments included closed and open-ended questions. AGA and Grant Thornton have conducted this survey annually since 1996.

The report is the product of AGA's Corporate Partner Advisory Group (CPAG) research project sponsored by Grant Thornton LLP. The project leader for this research report was Denise Lippuner, CPA.

READ THE REPORT HERE...

OMB proposes federal grant management changes

The Office of Management and Budget has proposed consolidating the process that awards more than $600 billion annually in federal grants and financial assistance.

The proposals from OMB, published to the Federal Register on Feb. 1, seek to combine multiple sets regulations into "into a single, comprehensive and streamlined uniform policy guide," says OMB Controller Danny Werfel.

He says OMB published potential grant reform ideas in February 2012 and that comments on those plus input from the Council on Financial Assistance Reform were used to develop this proposal.

Proposed changes and measures include:

• combining eight OMB grant guidance documents into one that clarifies important differences for different agencies;
• allowing applicant risk assessments to be conducted at any point prior to an agency making an award;
• notices of funding opportunities will need to be open for a minimum of 30 days on grants.gov "unless required by statue or unless exigent circumstances dictate otherwise;"
• provide guidance to increase oversight of grant sub-recipients;
• limiting compliance requirements to seven areas that OMB feels, if violated, pose the greatest risk for waste, fraud or abuse; and
• concentrating audit resolution and oversight on higher dollar and higher risk awards.

The office says it is interested in broad public feedback and will use comments to develop a refined final guidance document. The comment period ends on May 2, 2013.

The reforms support both a November 2009 executive order to reduce improper payments and eliminate waste and a February 2011 memo promoting administrative flexibility, says Werfel.

-Geoff Whiting, FierceGovernment.com
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Federal News Radio coverage of the 2013 AGA National Leadership Conference

The Association of Government Accountants' National Leadership Conference brings together financial-management experts from across government to share best practices and to discuss the latest management and accountability techniques.

The 2013 Association of Government Accountants National Leadership Conference was held Feb. 12-13 in Washington, D.C. Federal News Radio attended the event and spoke with several of the key speakers ahead of their respective panel discussions.

- FederalNewsRadio.com
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Beef jerky, reality shows, beer: Coburn tells DoD to cut it all out

Beef jerky, a microbrewery and windmills are among the hundreds of items the Defense Department is not only spending money on, but producing each year.
 And Sen. Tom Coburn (R-Okla.) wants the Pentagon to cut it out.  Coburn said Thursday, DoD will spend almost $68 billion on non-military goods and services over the next 10 years. Some recent examples include a smartphone app to help military members manage their caffeine intake and the sponsorship of a workshop by the Defense Advanced Research Projects  Agency called the 100 Year Starship project, which included a session called, "Did Jesus die for Klingons too?"
Coburn released a new report, called The Department of Everything, in an attempt to shine light on what he calls wasteful spending during a time of ever-tightening budgets.

Coburn identified five areas that he said had nothing to do with national security yet represent a significant chunk of the annual $600 billion-plus Pentagon budget:

• Non-military research and development: $6 billion.
  
• Education, specifically on schools on military bases: $10.7 billion.
  
• Tuition assistance that mirrors a benefit from the Veterans Affairs Department: $4.5 billion.
  
• Grocery stores on military bases run by the DoD: $9 billion.
  
• More than 300,000 military members performing civilian jobs and numerous general officers: $37 billion.

Coburn also said the Pentagon spent $700 million on alternative energy research that was duplicative or unnecessary.

Coburn said every area across DoD must be reviewed, analyzed and decided if it is something that is core to the military's mission.

-Jason Miller, FederalNewsRadio.com
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For Federal CFOs, the Pressure is on

Do you feel like the frog being boiled? Only four years ago, it was cool to be in government again – but now the pot’s boiling on extra high. The heat continues to rise with the taxpayers’ distrust of the management and stewardship of their money; whether it’s anything from ballooning deficits to irksome conference spending – the federal CFO community is in the thick of things. And the view from the bunker is not pretty either, as we emerge from the turbulence of continuing resolutions, threats of government shutdowns, whilst still toiling away under the cloud of sequestration. And do not forget what we all did to make the execution of the Recovery Act a success with transparency in reporting and very little instances of fraud, waste, and abuse?

As we approach the presidential election and despite recent history and events, there has been somewhat of a hiatus from new management initiatives – but expect this to change quickly (no matter who wins the election) with a newly invigorated administration, some severe externalities hanging over us, and a backlog of legislative proposals aimed at improving how the government spends its money. The federal CFO community will continue to experience increasing pressure and demands to keep performing with ever eroding levels of resources. I see that these challenges are starting to drive an emerging agenda for the federal CFO to address and work on over the next handful of years. So, here are four of the bigger things I see on the agenda:

1. Maintain the measure of fiscal integrity;
2. Build a relentless focus on cost management;
3. Mitigate severe human capital risks; and
4. Find capital to invest in new business systems (or find someone else to run them).

-Owen Barwell, GovExec.com
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Recovery Board testing accountability tools in the cloud

WILLIAMSBURG, Va.-- The Recovery Accountability and Transparency Board had so much success moving Recovery.gov to the cloud, it is looking there again to give agencies a new set of accountability tools.

Shawn Kingsberry, the board's chief information officer and assistant director for technology, said about four agencies are testing a new suite of data-analysis software to ensure Recovery Act funds are not being subject to waste, fraud or abuse.

The Recovery Board is working with several agencies to test out these accountability tools in the cloud. The tools include data- analysis software that can detect data anomalies on contracts, grants and loans issued with stimulus funding.  Agencies submit award or proposed award data to the board. The board then uses these tools to find potential issues with the vendor and passes that information back to the awarding agency. The agency can then decide what steps to take next.

Kingsberry said agencies can and should take a pause to make sure the funds are not falling victim to waste, fraud or abuse.

The Recovery Board's experience with putting software in the cloud has been successful. It first moved its site to the public cloud in April 2010.

Kingsberry said the board saved $750,000 by using Amazon Web Services and moved that money into mission needs to detect waste, fraud and abuse.

With the audit tools, the board will follow a similar path — starting small in the board's own data center to create the baseline and then moving it to the cloud, Kingsberry said.

-Jason Miller, FederalNewsRadio.com
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GAT Board to finish testing spending oversight tools this summer

Agencies are conducting a series of pilot programs to improve the oversight and processing of grants, contracts, loans and other spending data.


The test programs are part of how the Government Accountability and Transparency (GAT) Board is implementing three broad-based recommendations.

President Barack Obama created the GAT Board in June 2011 in an executive order. Just last week, the President announced Richard Ginman, the director of Defense Department procurement policy, will be the chairman of the board. In that role, he replaced Earl Devaney, who retired on Dec. 31.

"[T] he GATB has been working closely with the Recovery Accountability and Transparency Board, which established a new benchmark for how we should collect, display and oversee federal spending data under the Recovery Act through Recovery.gov and its innovative Recovery Operations Center," wrote Danny Werfel, the Office of Management and Budget's controller, in a blog post Monday. "Together with the Recovery Board, federal agencies, OMB and others, the GATB is a critical driver of continued progress in our forthcoming efforts to make federal spending data more complete, more transparent, and more reliable."

The board made three recommendations to Obama in December, and since then have been implementing each one of them on a pilot basis.


-Jason Miller, FederalNewsRadio.com
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Recent GAO Publications

Management Report: Improvements Needed in Controls over the Preparation of the U.S. Consolidated Financial Statements.
GAO-12-529, June 27.
http://www.gao.gov/products/GAO-12-529
Highlights - http://www.gao.gov/assets/600/591936.pdf


DOD Financial Management: Improvements Needed in Prompt Payment Monitoring and Reporting.
GAO-12-662R, June 26.
http://www.gao.gov/products/GAO-12-662R

Managing for Results: A Guide for Using the GPRA Modernization Act to Help Inform Congressional Decision Making.
GAO-12-621SP, June 15.
http://www.gao.gov/products/GAO-12-621SP

Recovery Act: Housing Programs Met Spending Milestones, but Asset Management Information Needs Evaluation.
GAO-12-634, June 18.
http://www.gao.gov/products/GAO-12-634
Highlights - http://www.gao.gov/assets/600/591681.pdf

Federal Real Property: National Strategy and Better Data Needed to Improve Management of Excess and Underutilized Property.
GAO-12-645, June 20.
http://www.gao.gov/products/GAO-12-645
Highlights - http://www.gao.gov/assets/600/591752.pdf

Health Center Program: Improved Oversight Needed to Ensure Grantee Compliance with Requirements.
GAO-12-546, May 29.
http://www.gao.gov/products/GAO-12-546
Highlights - http://www.gao.gov/assets/600/591178.pdf

Management Report: Improvements Are Needed to Enhance the Internal Revenue Service's Internal Controls and Operating Effectiveness.
GAO-12-683R, June 25.
http://www.gao.gov/products/GAO-12-683R

OMB not enamored of House-passed data transparency measure

The DATA Act, the government spending transparency bill that passed the House in April, has ruffled some feathers at the Office of Management and Budget, signs of which were on display Tuesday at a panel discussion of lessons learned from implementation of the 2009 Recovery Act.


Controller Danny Werfel, addressing a workshop put on by the nonprofit Partnership for Public Service and sponsored by Grant Thornton LLP, clashed with Obama administration colleague Earl Devaney, recently retired as chairman of the Recovery Accountability and Transparency Board, over whether new legislation is needed to advance their shared goals of improving transparency and accountability in agency spending.

The legislation known as the DATA Act (H.R. 2146), which is pending in the Senate, would impose a universal reporting requirement for recipients of federal grants, loans and contracts. It would require all agencies to use the same formats to publicly share their internal and external obligations and expenditures. A five-member Federal Accountability and Spending Transparency Commission would oversee the measure’s implementation.

Its components were heavily influenced by the online reporting and data consistency tools the Recovery Board pioneered during the financial crisis, and Devaney calls himself the DATA Act’s biggest fan.

-Charles S. Clark, GovExec.com
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GAO: Work needed to correct errors in TARP financial statements

The Government Accountability Office says it's found some sloppy accounting in the way Treasury is handling the Troubled Asset Relief Program, or TARP. The GAO calls the mistakes in financial reporting "significant" but not "material."


In the report, GAO said the Office of Financial Stability, the Treasury agency which implements TARP, improved its review and approval process for preparing its financial statements, but work still needs to be done to identify errors in draft documents.

The control weaknesses on the part of OFS did not signal a real loss of money, rather they exposed a risk of potential misstatements of the amounts reported in the financial statements.
-Michael O'Connell, FederalNewsRadio.com
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Recovery Board testing accountability tools in the cloud

WILLIAMSBURG, Va.-- The Recovery Accountability and Transparency Board had so much success moving Recovery.gov to the cloud, it is looking there again to give agencies a new set of accountability tools.

Shawn Kingsberry, the board's chief information officer and assistant director for technology, said about four agencies are testing a new suite of data-analysis software to ensure Recovery Act funds are not being subject to waste, fraud or abuse.

The Recovery Board is working with several agencies to test out these accountability tools in the cloud. The tools include data-analysis software that can detect data anomalies on contracts, grants and loans issued with stimulus funding.

-Jason Miller, FederalNewsRadio.com
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$1.7 billion in errors in Defense recovery data

Defense Department spending data submitted to Recovery.gov contained $1.7 billion in errors. That's according to a new report out from the DoD Inspector General's office. Analysis of DOD's reporting found the agency did not have adequate controls in place to ensure the stimulus spending data they were sending was accurate. The IG's office making three recommendations for Defense including: Setting up a quality assurance plan to make sure data is reported accurately, setting policies for employees who review the data, and creating periodic data quality reviews.

-FederalNewsRadio
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Today's GAO Publications

The Government Accountability Office (GAO) today released the following reports, correspondence and testimony:


Recovery Act: Funding Used for Transportation Infrastructure Projects, but Some Requirements Proved Challenging.
GAO-11-600, June 29.
http://www.gao.gov/products/GAO-11-600
Highlights - http://www.gao.gov/highlights/d11600high.pdf
Podcast available - http://www.gao.gov/podcast/watchdog_episode_63.html

Recovery Act: Funds Supported Many Water Projects, and Federal and State Monitoring Shows Few Compliance Problems.
GAO-11-608, June 29.
http://www.gao.gov/products/GAO-11-608
Highlights - http://www.gao.gov/highlights/d11608high.pdf
Podcast available - http://www.gao.gov/podcast/watchdog_episode_63.html

Department of Defense: Further Actions Needed to Institutionalize Key Business System Modernization Management Controls.
GAO-11-684, June 29.
http://www.gao.gov/products/GAO-11-684
Highlights - http://www.gao.gov/highlights/d11684high.pdf

"Maximizing DOD's Potential to Achieve Greater Efficiencies and Improve Business Operations," by Gene L. Dodaro, comptroller general of the United States, before the DOD Performance Symposium, in Lansdowne, Virginia.
GAO-11-799CG, June 29, 2011
http://www.gao.gov/products/GAO-11-799CG

OMB controller cites government's 'low learning curve' on analytics

The government is "low on the learning curve" and remains in the "embryonic stage" in the exploitation of digital data analytics to improve efficiency, Danny Werfel, controller in the Office of Management and Budget, told a corporate conference on Wednesday.


The most promising federal work in using technology to reduce fraud and improper payments is being done by the Recovery Accountability and Transparency Board, he said, which is deploying open-source technology, data mining and source triangulation to "set the government on new path."

Werfel spoke at the leadership summit held at the Newseum by business intelligence software firm SAS, which brought together federal financial managers and vendors to explore how private sector analytics tools can enhance government decision-making.

He recounted several "transformational moments" in his long career at OMB that opened his eyes to the notion that financial management systems -- under the rubric of transparency and accountability -- have now become central to the policy process and to public trust in government.


Noting Vice President Biden's announcement on Monday that the Recovery Board's leader and methods for cutting government waste are being applied governmentwide, Werfel said agencies are getting better at creating infrastructure to track spending. "It's a real labor and a push, which shows how far we still need to go" in responding to the "growing call for more transparency and accountability" in federal spending, he said.


The Recovery Board's fraud detection center, Werfel said, shows that the government can be smarter about, for example, avoiding making payments to contractors who are suspended or debarred. He pointed to triangulating tools of data mining that raise such potential red flags as multiple corporations at the same headquarters or contractors with felony records. "Sometimes it's the naming convention that's off," he explained, noting that data mining can uncover that fact that "John Smith" and "John L. Smith" are the same person. Agencies can welcome this because it identifies such issues upfront without spending a dime, he said.

Some agencies, Werfel added, are skeptical that OMB and the Recovery Board have many tools to add to their own kits. But he proved his point when he supervised a pilot project at the Health and Human Services Department, which houses the government's "big fish" that specialize in medical claims fraud. "HHS is good at finding fraud in medical claims" by looking at geographic patterns, he said, "but they're not so good at identify theft, as when doctors steal licenses from doctors in other states and set up false billing practices."

The Recovery Board's data tools "sprung out an entire fraud ring right under HHS' nose," Werfel said. "I'm not saying the Recovery Board is always better, just that many agencies are not effectively deploying the technology. My mission is to gain momentum and make this stuff go viral as we roll in more agencies."

-Charles S. Clark, GovExec.com
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Today's GAO Publications

The Government Accountability Office (GAO) today released the following testimonies:


Budget Process: Enforcing Fiscal Choices, by Susan J. Irving, director for federal budget analysis, strategic issues, before the Senate Committee on Finance.
GAO-11-626T, May 4.
http://www.gao.gov/products/GAO-11-626T

Recovery Act: Use of Transportation Funds, Outcomes, and Lessons Learned, by Phillip R. Herr, director, physical infrastructure, before the House Committee on Transportation and Infrastructure.
GAO-11-610T, May 4.
http://www.gao.gov/products/GAO-11-610T
Highlights - http://www.gao.gov/highlights/d11610thigh.pdf

Recovery Act: Preliminary Observations on the Use of Funds for Clean and Drinking Water Projects, by David C. Trimble, acting director, natural resources and environment, before the House Committee on Transportation and Infrastructure.
GAO-11-642T, May 4.
http://www.gao.gov/products/GAO-11-642T
Highlights - http://www.gao.gov/highlights/d11642thigh.pdf

Recent GAO Publications

The Government Accountability Office (GAO) recently released the following publications:

Briefing on the Results of GAO's Audit of the Fiscal Years 2009 and 2008 U.S. Government's Consolidated Financial Statements.
GAO-10-502R, March 22.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-502R

U.S. Insular Areas: Opportunities Exist to Improve Interior's Grant Oversight and Reduce the Potential for Mismanagement.
GAO-10-347, March 16.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-347
Highlights - http://www.gao.gov/highlights/d10347high.pdf

Electronic Government: Implementation of the Federal Funding Accountability and Transparency Act of 2006.
GAO-10-365, March 12.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-365
Highlights - http://www.gao.gov/highlights/d10365high.pdf

Recovery Act: California's Use of Funds and Efforts to Ensure Accountability, by Linda Calbom, western regional director, before the House Committee on Oversight and Government Reform, in Los Angeles, California.
GAO-10-467T, March 5.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-467T
Highlights - http://www.gao.gov/highlights/d10467thigh.pdf

Recovery Act: Factors Affecting the Department of Energy's Program Implementation, by Patricia Dalton, managing director, natural resources and environment, before the Senate Committee on Energy and Natural Resources.
GAO-10-497T, March 4.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-497T
Highlights - http://www.gao.gov/highlights/d10497thigh.pdf

Recovery Act: One Year Later, States' and Localities' Uses of Funds and Opportunities to Strengthen Accountability.
GAO-10-437, March 3.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-437
Highlights - http://www.gao.gov/highlights/d10437high.pdf

The Federal Government's Long-Term Fiscal Outlook: January 2010 Update.
GAO-10-468SP, March 2.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-468SP

State and Local Governments' Fiscal Outlook: March 2010 Update.
GAO-10-358, March 2.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-358
Highlights - http://www.gao.gov/highlights/d10358high.pdf

Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2009 and 2008.
GAO-10-399, March 1.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-399
Highlights - http://www.gao.gov/highlights/d10399high.pdf

Status of the Small Business Administration's Implementation of Administrative Provisions in the American Recovery and Reinvestment Act.
GAO-10-298R, January 19.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-298R

"Maximizing DOD's Potential to Face New Fiscal Challenges and Strengthen Interagency Partnerships," by Gene L. Dodaro, acting comptroller general of the United States, before the National Defense University, Washington, D.C.
GAO-10-359CG, January 6, 2010.
http://www.gao.gov/cghome/d10359cg.pdf

Coast Guard: Observations on the Requested Fiscal Year 2011 Budget, Past Performance, and Current Challenges, by Stephen Caldwell, Director, Homeland Security and Justice Issues, before the Subcommittee on Coast Guard and Maritime Transportation, House Committee on Transportation and Infrastructure.
GAO-10-411T, February 25.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-411T
Highlights - http://www.gao.gov/highlights/d10411thigh.pdf

Troubled Asset Relief Program: Treasury Needs to Strengthen Its Decision-Making Process on the Term Asset-Backed Securities Loan Facility.
GAO-10-25, February 5.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-25
Highlights - http://www.gao.gov/highlights/d1025high.pdf

NASA: Key Management and Program Challenges, by Cristina Chaplain, director, acquisition and sourcing management, before the Subcommittee on Space and Aeronautics, House Committee on Science and Technology.
GAO-10-387T, February 3.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-387T
Highlights - http://www.gao.gov/highlights/d10387thigh.pdf

Interview with Christine Shafik of DOE: “It is a transformational time”

Christine Shafik is director of the Office of Risk Management for the U.S. Department of Energy. In this role, she is responsible for the oversight of the department’s financial resource planning, as well as the management of the department’s Financial Management Oversight Program. She also plays a vital role in the implementation of an effective internal control program and in the management of the department’s audit resolution and follow-up activities. Finally, Shafik is responsible for providing a corporate financial review and analysis to the CFO of the department.

We had the chance to talk to her about the Recovery Act funds because the Department of Energy received around $40 billion to create more clean-energy jobs, as well as make the country less dependent on foreign oil. We learned how the Department of Energy has gone above and beyond OMB requirements, what forward-looking risk management means, and how Shafik manages an extremely large amount of information on a day-to-day basis.

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Forging New Paths to Improved Government Accountability Headlines Upcoming Government Financial Management Conference

ALEXANDRIA, Va. - (Business Wire) Dynamic speakers will share valuable insights on improving government financial management at the Association of Government Accountants’ (AGA’s) Eighth Annual National Leadership Conference. The conference, set for Feb. 18-19, will be held at the International Trade Center - The Ronald Reagan Building, in Washington, D.C.

The NLC features an impressive line-up of dynamic speakers that will share best practices, leadership secrets, and the knowledge governments need to become more effective. Join us to hear from the top financial management leaders and industry experts discuss fraud prevention, performance management and issues relating to the Recovery Act.

To review information about this conference visit www.agacgfm.org/nlc. If you would like to obtain press credentials to attend this conference, please contact Jennifer I. Curtin, MPA, at 410.430.1785, or at jcurtin@agacgfm.org.

AGA is the premier Association in advancing government accountability. We support the careers and professional development of government financial professionals working in federal, state and local governments as well as the private sector and academia. Founded in 1950, AGA has a long history as a thought leader for the government accountability profession. Through education, research, publications, certification and conferences, AGA promotes transparency and accountability in government. http://www.agacgfm.org/

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Recent GAO Publications

The Government Accountability Office (GAO) recently released the following publications:

Financial Audit: Office of Financial Stability (Troubled Asset Relief Program) Fiscal Year 2009 Financial Statements.
GAO-10-301, December 9.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-301Highlights - http://www.gao.gov/highlights/d10301high.pdf

Recovery Act: States' Use of Highway and Transit Funds and Efforts to Meet the Act's Requirements, by Katherine A. Siggerud, managing director, physical infrastructure issues, before the House Committee on Transportation and Infrastructure.
GAO-10-312T, December 10.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-312T
Highlights - http://www.gao.gov/highlights/d10312thigh.pdf

Smithsonian Institution: Implementation of Governance Reforms Is Progressing, but Work Remains.
GAO-10-190R, December 10.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-190R
Highlights - http://www.gao.gov/highlights/d10190rhigh.pdf

Recovery Act: Status of States' and Localities' Use of Funds and Efforts to Ensure Accountability.
GAO-10-231, December 10.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-231
Highlights - http://www.gao.gov/highlights/d10231high.pdf

Recovery Act: Status of States' and Localities' Use of Funds and Efforts to Ensure Accountability (Appendixes).
GAO-10-232SP, December 10.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-232SP

Troubled Asset Relief Program: The U.S. Government Role as Shareholder in AIG, Citigroup, Chrysler, and General Motors and Preliminary Views on its Investment Management Activities, by Orice Williams Brown, director, financial markets and community investment, and A. Nicole Clowers, acting director, physical infrastructure, before the Subcommittee on Domestic Policy, House Committee on Oversight and Government Reform.
GAO-10-325T, December 16.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-325T
Highlights - http://www.gao.gov/highlights/d10325thigh.pdf

Veterans Health Administration: Inadequate Controls over Miscellaneous Obligations Increase Risk over Procurement Transactions, by Kay L. Daly, director, financial management and assurance, before the Subcommittee on Oversight and Investigations, House Committee on Veterans' Affairs.
GAO-10-307T, December 16.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-307T
Highlights - http://www.gao.gov/highlights/d10307thigh.pdf

Status of GAO Recommendations to the Department of Defense (Fiscal Years 2001-2008).
GAO-10-211R, December 16.http://www.gao.gov/cgi-bin/getrpt?GAO-10-211R

Formula Grants: Funding for the Largest Federal Assistance Programs Is Based on Census-Related Data and Other Factors.
GAO-10-263, December 15.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-263
Highlights - http://www.gao.gov/highlights/d10263high.pdf

Impoundment Control Act: Use and Impact of Rescission Procedures, by Susan A. Poling, managing associate general counsel, office of general counsel, before the Subcommittee on Federal Financial Management, Government Information, Federal Services, and International Security, Senate Committee on Homeland Security and Governmental Affairs.
GAO-10-320T, December 16.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-320T
Highlights - http://www.gao.gov/highlights/d10320thigh.pdf

UN Office for Project Services: Management Reforms Proceeding but Effectiveness Not Assessed, and USAID's Oversight of Grants Has Weaknesses.
GAO-10-168, November 19.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-168
Highlights - http://www.gao.gov/highlights/d10168high.pdf

Recovery Act: Planned Efforts and Challenges in Evaluating Compliance with Maintenance of Effort and Similar Provisions.
GAO-10-247, November 30
http://www.gao.gov/cgi-bin/getrpt?GAO-10-247
Highlights - http://www.gao.gov/highlights/d10247high.pdf

Appropriations Decisions:

B-318499, Department of the Navy--Lunch for Volunteer Focus Group,
November 19, 2009
http://www.gao.gov/decisions/appro/318499.htm

B-318425, Chemical Safety and Hazard Investigation
Board--Interagency Agreement with the General Services
Administration, December 8, 2009
http://www.gao.gov/decisions/appro/318425.htm

Recent GAO Publications

The Government Accountability Office (GAO) recently released the following reports, correspondences and testimonies:

Recovery Act: Recipient Reported Jobs Data Provide Insight into Use of Recovery Act Funding, but Data Quality and Reporting Issues Need Attention.
GAO-10-223, November 19.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-223
Highlights - http://www.gao.gov/highlights/d10223high.pdf

Grant Monitoring: Department of Education Could Improve Its Processes with Greater Focus on Assessing Risks, Acquiring Financial Skills, and Sharing Information.
GAO-10-57, November 19.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-57
Highlights - http://www.gao.gov/highlights/d1057high.pdf

Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2009 and 2008.
GAO-10-250, November 16.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-250
Highlights - http://www.gao.gov/highlights/d10250high.pdf

Financial Audit: Federal Housing Finance Agency's Fiscal Year 2009 Financial Statements.
GAO-10-218, November 16.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-218
Highlights - http://www.gao.gov/highlights/d10218high.pdf

Financial Audit: IRS's Fiscal Years 2009 and 2008 Financial Statements.
GAO-10-176, November 10.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-176
Highlights - http://www.gao.gov/highlights/d10176high.pdf

Financial Audit: Bureau of the Public Debt's Fiscal Years 2009 and 2008 Schedules of Federal Debt.
GAO-10-88, November 10.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-88
Highlights - http://www.gao.gov/highlights/d1088high.pdf

U.S. Government Accountability Office: Performance and Accountability Report, Fiscal Year 2009.
GAO-10-234SP, November 13.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-234SP

Department of Veterans Affairs: Improvements Needed in Corrective Action Plans to Remediate Financial Reporting Material Weaknesses.
GAO-10-65, November 16.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-65
Highlights - http://www.gao.gov/highlights/d1065high.pdf

Millennium Challenge Corporation: MCC Has Addressed a Number of Implementation Challenges, but Needs to Improve Financial Controls and Infrastructure Planning.
GAO-10-52, November 6.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-52
Highlights - http://www.gao.gov/highlights/d1052high.pdf

U.S. Postal Service: Financial Challenges Continue, with Relatively Limited Results from Recent Revenue-Generation Efforts, by Phillip Herr, director, physical infrastructure issues, before the Subcommittee on Federal Workforce, Postal Service, and the District of Columbia, House Committee on Oversight and Government Reform.
GAO-10-191T, November 5.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-191T
Highlights - http://www.gao.gov/highlights/d10191thigh.pdf

Troubled Asset Relief Program: Continued Stewardship Needed as Treasury Develops Strategies for Managing and Divesting Financial Interests in Chrysler and GM.
GAO-10-151, November 2.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-151
Highlights - http://www.gao.gov/highlights/d10151high.pdf

Integrity Committee's Process to Address Allegations of Wrongdoing by Inspectors General.
GAO-10-63R, October 15.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-63R

Financial Management Systems: DHS Faces Challenges to Successfully Consolidate Its Existing Disparate Systems, by Kay L. Daly, director, financial management and assurance, and Nabajyoti Barkakati, Chief Technologist, Applied Research and Methods, Center for Technology and Engineering, before the Subcommittee on Management, Investigations, and Oversight, House Committee on Homeland Security.
GAO-10-210T, October 29.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-210T
Highlights - http://www.gao.gov/highlights/d10210thigh.pdf

"Maximizing DOD's Untapped Potential to Improve Business Performance," by Gene L. Dodaro, acting comptroller general of the United States, before the DOD Performance Breakthrough Convention, in Lansdowne, Virginia.
GAO-10-184CG, October 14, 2009.
http://www.gao.gov/cghome/d10184cg.pdf

U.S. Department of Agriculture: Internal Control Would Improve Accountability for Certain Centrally Provided (Greenbook) Programs.
GAO-10-82, October 20.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-82
Highlights - http://www.gao.gov/highlights/d1082high.pdf

U.S. Department of Agriculture: Charges to Agencies and Offices for Centrally Provided (Greenbook) Programs for Fiscal Years 1999 through 2009 (GAO-10-83SP), an E-supplement to GAO-10-82.
GAO-10-83SP, October 20.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-83SP

The Federal Government's Long-Term Fiscal Outlook: Fall 2009 Update.
GAO-10-137SP, October 15.http://www.gao.gov/cgi-bin/getrpt?GAO-10-137SP

Defense Management: Widespread DCAA Audit Problems Leave Billions of Taxpayer Dollars Vulnerable to Fraud, Waste, Abuse, and Mismanagement, by Gregory D. Kutz, managing director, forensic audits and special investigations, before the Defense Acquisition Reform Panel, House Committee on Armed Services.
GAO-10-163T, October 15.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-163T
Highlights - http://www.gao.gov/highlights/d10163thigh.pdf

VA Health Care: Ineffective Medical Center Controls Resulted in Inappropriate Billing and Collection Practices, by Kay L. Daly, director, financial management and assurance, before the Subcommittee on Health, House Committee on Veterans' Affairs.
GAO-10-152T, October 15.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-152T
Highlights - http://www.gao.gov/highlights/d10152thigh.pdf

"Troubled Asset Relief Program: GAO's Oversight Role," by Gene L. Dodaro, acting comptroller general of the United States, before the Federal Deposit Insurance Corporation's accounting and auditing conference, in Arlington, Virginia.
GAO-10-150CG, October 1, 2009
http://www.gao.gov/cghome/d10150cg.pdf

Information Security: Concerted Effort Needed to Improve Federal Performance Measures.
GAO-09-617, September 14.
http://www.gao.gov/cgi-bin/getrpt?GAO-09-617
Highlights - http://www.gao.gov/highlights/d09617high.pdf

Contract Management: Extent of Federal Spending under Cost-Reimbursement Contracts Unclear and Key Controls Not Always Used.
GAO-09-921, September 30.
http://www.gao.gov/cgi-bin/getrpt?GAO-09-921
Highlights - http://www.gao.gov/highlights/d09921high.pdf

Fire Grants: FEMA Has Met Most Requirements for Awarding Fire Grants, but Additional Actions Would Improve Its Grant Process.
GAO-10-64, October 30.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-64
Highlights - http://www.gao.gov/highlights/d1064high.pdf

Improper Payments: Progress Made but Challenges Remain in Estimating and Reducing Improper Payments, by Kay L. Daly, director, financial management and assurance, before the Subcommittee on Federal Financial Management, Government Information, Federal Services, and International Security, Senate Committee on Homeland Security and Governmental Affairs.
GAO-09-628T, April 22, 2009.
http://www.gao.gov/cgi-bin/getrpt?GAO-09-628T
Highlights - http://www.gao.gov/highlights/d09628thigh.pdf

Information Technology: Agencies Need to Improve the Implementation and Use of Earned Value Techniques to Help Manage Major System Acquisitions.
GAO-10-2, October 8.
http://www.gao.gov/cgi-bin/getrpt?GAO-10-2
Highlights - http://www.gao.gov/highlights/d102high.pdf

Recovery Act: Funds Continue to Provide Fiscal Relief to States and Localities, While Accountability and Reporting Challenges Need to Be Fully Addressed.
GAO-09-1016, September 23, 2009.
http://www.gao.gov/cgi-bin/getrpt?GAO-09-1016
Highlights - http://www.gao.gov/highlights/d091016high.pdf

Appropriations Decisions:

B-318426, District of Columbia Courts--Authority to Pay Settlements
and Judgments, November 2, 2009
http://www.gao.gov/decisions/appro/318426.htm